| 000 -LEADER |
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| fixed length control field |
01581nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250505b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Mahesh, Kumar |
| 245 ## - TITLE STATEMENT |
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| Title |
Comparative study of goods and services tax (GST) in India and Canada |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Nagarlok: Quarterly Journal of Urban Affairs |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
56(3), Sep, 2024: p.255-268 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The Goods and Services Tax (GST) is considered as an enormous, even ‘giant’ form of indirect taxation, irrespective of the application in which the country aims to gear the country towards economic development. The present paper aims to analyse and deliberate upon the GST model which has been implemented in both of these nations India and Canada, claiming the major reasons for applying GST to secure a stable taxation structure and improve the efficiency of revenue collection. GST’s implementation in India in 2017, marked a crucial reform in indirect taxation mechanisms, encouraging a smooth cooperative fiscal climate with a unified national market. Canada implemented GST as early as in 1991, with an exceptional mechanism for resolving disputes and means of fiscal equalisation within a parliamentary-federal structure, much like India’s. The paper provides a comparative framework of both countries, to examine their respective fiscal arrangements, dispute resolution mechanisms and inter-governmental dynamics that influence the tax regulations.- Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
GST, Canada, India, Taxation, Federalism. |
| 9 (RLIN) |
52597 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Nagarlok: Quarterly Journal of Urban Affairs |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
